I came to USA on August 7 2005 on L1 visa. I filed 1040 NR EZ in March. I paid more tax as result of it. But later I found that I can file as resident for year 2005 as I am staying in USA from Aug 7th 2005 to till date. Can I file 1040 X and get the benefits of 1040 EZ. Can I get the money I paid extra?Please clarify

PRSUNILK:

If you got the impression that you can file as a resident alien from my past postings, I have changed that guidance. Please review my most recent STOCKY note of 30 April 2006.

You cannot file as a resident alien if you spent at least one day as a non-resident alien status. The best you can do is to file as a dual-status alien, and it is likely that, filing as a dual-status alien, you would pay the same amount of tax than if you filed as a non-resident alien, so amneding your return makes no sense.

For 2006, you will be able to file as a resident alien.